CH Holdings Inc. has net earnings of $5,456,000 for the year ended 31 December 20X5. It has convertible bonds currently outstanding with a face value of $8,500,000 and a book value of $7,871,852 at 1 January, 20X5. The bonds have a coupon interest of 2.5% payable semi-annually on 30 June and 31 December. The effective interest rate on similar bonds with no conversion option at the time of issue was 6.5%. The bonds have a conversion price of $40 per share. The weighted average number of shares outstanding for the year was 1,500,000. CHs income tax rate is 28%.

Required: Compute the basic and diluted EPS for CH Holdings Inc. (Do not round intermediate calculations and round your answer to 2 decimal places.)